Accounting English 1
英文会计专业介绍Accounting english
the modern times
The modern accounting is the product of commodity economy.From 14th to 15th century of Europe ,the rapid development of the commodity money economy promoted the development of accounting.The main mark: the first is the use of monetary value accounting measurement; the second is the widely adoption of double entry bookkeeping,which is the basic characteristics and development foundation of modern accounting.
At the same time,the subjects of accounting has gradually formed for the enterprise internal management information system of management accounting.The development of management accounting is a great change in the history of the development of accounting.Since then,modern accounting has been formed the financial accounting and management accounting.
大学初级会计英语教材推荐
大学初级会计英语教材推荐在大学学习会计专业时，学生通常需要学习一门叫做会计英语的课程。
这门课程旨在帮助学生掌握会计专业所需的英语词汇和表达方式。
选择一本好的会计英语教材对学生的学习至关重要。
在本文中，我将向大家推荐几本适合大学初级会计英语学习的教材。
1. "Financial English for Accounting" by Emily R. Harding这本教材是为那些想要学习会计英语基础知识的学生而设计的。
它涵盖了会计初级课程中最常用的英语词汇和短语。
这本教材的优点之一是它提供了大量的例句和案例分析，帮助学生理解这些词汇和短语在实际会计环境中的应用。
此外，它还包含了练习题和听力材料，帮助学生巩固所学知识。
2. "English for Accounting" by Janet Hardy-Gould这本教材是一个综合性的会计英语教材，适用于大学初级会计专业学生。
它涵盖了会计基础知识以及相关的商务英语表达。
教材中包含大量的案例研究和实际场景，帮助学生将英语词汇和表达与实际会计工作联系起来。
此外，该教材还提供了听力和口语练习，以帮助学生提高听说能力。
3. "Accounting English" by Reshan Richards这本教材着重于会计英语的语法和写作技巧，适合那些希望提高会计英语写作能力的学生。
教材中包含了多种不同类型的写作任务，如汇报书、财务报告、审计报告等，让学生通过实践来提高写作技巧。
同时，教材还提供了专门的语法部分，帮助学生理解并掌握会计英语中常用的语法结构。
4. "English for Accountancy in Higher Education Studies" by Evan Frendo这本教材专门为那些在高等教育学习会计的学生设计。
它涵盖了会计专业学生所需的基础知识和进阶技能。
会计英语 Accounting English
1.3 Fundamental Concepts
1. Qualitative characteristics (qualitative requirements) of accounting information
2. Basic elements 3. Basic equation
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Qualitative Characteristics of Accounting Information
Continued
2
Learning Objectives
4. Figure out the basic elements of financial statements and equations. 5. Comprehend the basic accounting assumptions. 6. Understand the important accounting principles.
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Financial accounting measures an enterprise’s performance over time and its position (status) at a point in time, and does so in Canadian dollars, US dollars, yen, euros, or whatever currency is judged relevant to the enterprise. This measurement of financial performance and financial position is done for all sorts of enterprises: large and small businesses, governments from local to national levels, universities, charities, churches, clubs, international associations, and many others. The financial statements, which are financial accounting’s reports, summarize the measurements of financial performance and position in standard ways thought to be useful in evaluating whether the enterprise has done well and is in good shape. These financial statements include notes (sometimes dozens of pages) that contain many words of explanation and interpretation in addition to the numbers. For companies listed on stock markets, the financial statements and notes are included in a package of more words and numbers called the annual report. (Listed companies report more often than annually, in quarterly reports or other “interim” reports.) (from Financial Accounting, Fifth Canadian Edition, P12)
Accounting English剖析
账簿的单词absorption account 费用或成本分摊帐户, 附属帐abstract account 摘要[月计]帐户account in arrear 积欠account in bankruptcy 破产帐款(户)account of business 营业报告书, 损益表, 营业科目account of cash in vault 库存现金簿account of credit sales 赊销帐户account of executors 遗产清册account of receipts and payments 收支表account of return 报酬的说明account of the exchequer 国库帐account of treasury 公库帐, 金库帐, 国库帐account to give 支出帐目accounts of assets 资产台帐accounts to be credited 应列贷方科目accretion account 增殖帐户accrued debit account 应收款项帐户accrued dividends account 应计股利帐accumulation accounts 累积帐户active bank account 尚有存款的银行户头activity account 业务帐户adjunct account 增价[附加, 附属]帐户adjust account 整理[清理]帐目adjust accounts 复算, 核算adjusting account 调整帐户advance account 预支款advances received account 预收款帐户adventure account 特种委托帐(投机买卖帐)affiliated account 附属帐户agency account 代理帐; 代理机构会计agio account 贴水帐目agreement account 支付协定帐目aid account 经济援助帐户all banks account 全国银行帐户annual account 年度帐annuity trust account 年金信托户applied manufacturing expenses account 制造费用分摊帐户appropriation account 拨款帐, 盈余分拨帐arbitrage accounts 定裁帐, 国外转汇[套汇]帐assets and liabilities accounts 资产及负债帐户assets reduction account 资产减项帐户assigned account 担保帐户attached account 法院查封帐户audited accounts 审计决算authorized capital stock account 法定股本帐户auxiliary account 辅助帐户back-to-back account 对开帐户bad and doubtful account 坏帐与呆帐balance account 结余[轧平]帐目, 差额清算, 决算帐户balance sheet accounts 资产负债表帐户bank check account 银行支票户bear account 卖主帐, 空头账户bills account 票据帐目bills rediscounted account 再贴现票据帐户blocked (money) account 冻结[封存]帐户bond account 债券帐户bond investment account 债券投资帐项bonds and shares account 公债及股票帐户bonus account 红利帐户, 奖金帐目, 差额帐book account 帐面借贷科目; 往来帐户branch accounts 联行帐, 支店(分店)帐户, 分类帐, branch control account 分支机构统制帐户branch office general account 支店往来帐户budget account 预算帐户[科目]budgetary expenditures account 预算支出帐户budgetary receipts account 预算收入帐户bull account 买主帐, 多头账business fund account 业务资金帐项capital account (C/A) 资本帐户, 股本帐; 国际收支的资本项目capital adjustment account 资本调整帐户capital assets account 固定[资本]资产帐户capital expenditure account 资本支出帐户, 基本建设支出帐户capital stock account 股本帐capital stock and surplus account 股本及公积金帐户capital-in-excess account 超额[溢收]资本帐户card account 总帐科目分类表cash account 现金帐户cash over and short account 现金盈亏帐户certified account 经(会计师)证明的帐目charge account 零售记帐, 记帐; 赊购制charges account 杂费帐目check account 对帐查帐; 支票帐户cheque account 支票帐户, 活期存款帐户clearence account 结算帐户clearing account 待整理帐户; 过渡[暂记]帐户, 算帐户closed account 已结帐; 结清的帐户closing balance account 终结余额科目collect accounts 收帐collecting-allocating account 集合分配帐户collective account 统制帐户[科目]; 集合帐户combined account 混合帐户commercial account 商业往来帐户; 厂商价款commercial clearing account 贸易清算帐户commission account 酬劳费帐目common account 共同帐户consignment account 委托销售帐目consignor 's sales account 寄销人销售帐户consolidated fund abstract account 统一基金摘要会计报告construction account 建筑工程帐户consumed accounts 消费帐continuing account 继续结转帐户; 连续帐户contra account 对方[对销]帐户, 抵销科目, 轧帐方式contra-asset account 资产对销科目[抵消帐户] contractor 's account 承包商帐contra-revenue account 收入抵消帐户contra-valuation account 对销计价帐户control account 统制[统驭]帐目controlled accounts 补助[明细]帐户controlled-resident account 居民外币管制帐户conversion account 换算[兑换]帐户, 转换帐correspondent account 通汇银行的对应帐户, 代理帐户corresponding account 出入相抵帐目, 对应帐户cost account 成本帐户cost applied account 实支成本帐户, 实支费用帐cost incurred account 已发生成本帐户, 实际费用帐户cost of sales account 销售成本帐cost-calculation account 成本计算帐户credit sale account 赊销顾客帐户creditaccount 赊(欠)帐;信贷帐creditor 's account 债权人帐户cross offaccounts 销帐current account 经常[往来]帐户current deposit account 活期存款帐户current savings account 活期储蓄存款custody account 委托保管帐户debenture account 债券帐户debt payable account 应付债款帐户[帐目]debtor account 借方[收项]帐目debtor and creditor account 债权债务帐户deceased account 存款人已死亡的银行帐户deferred account 延期帐; 递延帐户deferred assets accounts 递延资产帐户deferred charges account 递延费用帐户deficit account 亏损帐户delinquent accounts 拖欠帐款, 过期客帐departmental account 分部帐户, 分类帐departmental trading accounts 分类营业计算deposit account 储款购书户, 开户订购单位, 存款帐, 提存帐户deposit combined account 综合存款帐户depreciation account 折旧帐户disbursement account 支付帐discretionary account 委托帐户divided account 补助帐dividend account 股息帐户[目]dividend bank account 股息存款专户dock landing account 码头卸货帐单domestic exchange unsettled account 国内汇兑未清结帐户donated surplus account 捐赠盈余帐donation account 捐赠帐户double column ledger account 双栏分类帐户double entry account 复式会计drawing account 出支款项, 提款帐户; 预支佣金[工薪], 业主提款[往来]帐户entry account 登帐equalization account 平均股息帐equalization reserve account 外汇平衡准备帐户, 平均准备帐户equity account 剩余财产帐equity accounts 主权帐户exchange equalization account 外汇平衡帐户[平准帐项]exchange stabilization account 外汇稳定帐户expenditure account 开支[支出]帐目expense account 开支帐, 费用帐, 营业费帐export account 出口往来帐户external accounts 境外帐户factory ledger controlling account 工厂分类帐统制帐户false account 假帐farm trust account 农业信托帐户Federal sector account 美国的联邦部门收支帐户, 联邦预算国民收入帐户fee checking account 收费支票户fictitious account 虚伪帐户fiduciary account 托管户final accounts 决算帐户, 期末帐单, 总结性报告; 结论financial assets and liabilities accounts 金融资产负债帐financial transaction accounts 财务往来帐户finished goods account 制成品帐户finished goods inventory account 制成品存货帐fixed account 定期存款flow-of-funds accounts (FOF a/c) 资金流量帐户foreign agents accounts 国外代理人帐户foreign currency account 存在国外的外币帐户foreign exchange account 外汇帐foreign exchange equalization account 外汇平衡帐户frozen account 冻结帐户fund account 基金帐户general account 一般会计, 普通帐(户), 总帐, 总决算, 往来对帐单general fund account 普通基金帐户general fund appropriation account 普通基金拨款帐户general fund receipt account 普通资金收入帐户, 资金收入总帐general ledger accounts 总分类帐户general profit and loss account 总损益帐head office general account 总公司[总行, 总店]往来帐户hire charge account 租费帐hypothecated account 抵押帐户immovables account 不动产帐目import bill payable account 应付进口汇票帐户import credit account 进口收入帐户import debit account 进口支出帐户imprest cash account 定额备用金帐户in account with 与...有生意来往inactive account (I.A.) 静止帐户income account 损益表, 收益帐, 损益计算书income distribution account 收入分配帐户income statement account 成果[损益]帐户income summary account 损益汇总帐户indent account 委托代买品帐目, 代办帐户, 订购品帐目individual retirement account 个人退休金帐户individual's account 个体计算, 分户帐目instalment receivable account 应收分期帐款inter-bank account 联行帐户inter-branch account 联行往来帐户inter-company accounts 联营公司间往来帐户inter-departmental account 部门间往来帐户interest account 利息帐户interest-bearing check account 有息[计息]支票户inter-fund account 基金间往来帐户intermediate account 媒介[中间]帐户, 期内帐单international equalization account 国际平衡帐户inventory account 存货帐inventory suspense account 存货暂记帐户investment account 投资帐(户)issuing account 发行帐户itemized account 明细帐journal account 流水帐keep account with 与... 继续交易, 与...有帐务往来keep accounts 记帐labour cost account 劳务费帐户landing account 起货单, 卸货报告; 栈单ledger accounts 分类帐帐户, 总帐, 分户帐liability account 负债帐户[表]liquidated account 已清算帐户liquidation account 清算变产表, 清理帐户loan account 贷款[放款]帐户long account 多头帐户, 经纪人用雇客证券或货品登记簿loss and gain account 损益帐lot and building account 房地产帐machinery account 机器margin account 证券交易中的顾客保证金户master control account 总统驭帐户master's account 所有主帐mate account 对应科目material purchased account 材料采购帐memorandum account 备查帐册(即在资产负债以外的备忘记录) merchandise inventory account 商品库存帐户merchandise purchases account 进货帐户merchandise sales account 销货帐户merchandise trading account 商品购销[贸易]帐户miscellaneous accounts 杂项帐户mixed account 混合帐户money account 现金帐mutual currency account (MCA) 相互通货帐户mutually offsetting accounts 对比帐户national account 国民核算[帐户], 国民收入和生产核算帐户national capital account 国民资本帐户national income account 国民所得帐户, 国民收入核算帐户national income and product account 国民收入和生产帐户natural expense account 按性质分类费用帐户negative assets account 负资产科目net cost account 进价的净价帐户, 进货纯价帐net profit and loss account 纯损益计算net worth accounts 净值帐户nominal accounts 名义帐目, 名目帐, 非实物帐, 损益帐户nominal capital account 名义股本帐户non-commercial accounts 非贸易帐户non-personal account 非人名帐户non-resident account 无户籍存户(指国外的外国人存户)note payable account 应付票据帐note receivable account 应收期票帐number account 不列户名、仅以数字编号的(存款)帐户numbered account 帐号office building account 营业用房屋帐office expenses account 办公费帐offset account 抵销帐户offset against accounts 帐款抵销on one's own account 为了自己依靠自己自担风险open account (OA) 未结清帐户, 公开帐户, 无保证赊欠户, 应收帐款; 贸易帐户;open an account with 与...开一往来户头; 开了...的头open consignment account 未清寄销帐opening balance account 期初差额帐operating account 营业帐户operating result accounts 业务成果帐户opposite accounts 对方科目, 相对帐目outlay accounts 支出帐户outstanding account 应收[未清]帐款; 未付帐单, 未结算帐目over-and -short account 零星差额帐户, 长短数帐户overdraft account 透支帐户, 往来存款透支帐overdue account 逾期帐款, 过期未付帐款overhead account 管理[间接]费用帐户overlapped account 重复帐户partly convertible account 部分可兑换帐户partner's drawing account 合伙人提款帐户pass to the account of 并入...帐内past due account 过期帐款pay ... on account 把...付作定钱payable account 应付帐款payee's account 收[受]款人帐户per contra account 对照(应)帐户permanent account 实帐户, 永久帐户personal account 业主往来帐户, 人名帐户, 人名帐petty cash account 零用现金帐petty expenses account 杂费帐place to the account of 并入...帐内pool account 暂记帐(即待分配的费用帐户)postal transfer deposit account 邮政汇划[划拨]储金帐户posting accounts 过帐prepaid expense account 预付费用帐primary account 主要[初级]帐户principal account 主要帐户private account 私人帐户production cost account 生产成本帐户profit account 利润帐户profit and loss account 损益帐[表], 盈亏计算profit and loss adjustment account 损益调整帐户profit and loss appropriation account 损益分配帐(户) property account 财产清查[帐户]property managing account 财产管理帐proprietary account 业主帐户; 所有主帐户proprietorship account 业主帐户; 所有主帐户provisional account 临时帐户purchase account 购料帐; 进货帐purchase price adjustment account 买价调整帐户quarterly account 季度帐real estate account 不动产帐; 房地产帐receivable account 应收帐款; 应收款帐户receiving account 收入帐reciprocal account 相对[对方, 相互]帐户reckon accounts 结帐, 算帐reconciliation account 调节[协调]帐户reconciling bank account 核对银行存款帐户, 调节银行存款帐户regional account 计算国民收入的地区帐户regular bank account 普通银行存款户reliable account 可靠帐户remit account 划帐render account 开出帐目; 结帐; 送呈帐单render an account 开送帐单; 报帐rent account 租金帐repair and maintenance account 修缮费帐reserve account 公积金帐; 准备金帐户reserve fund account 储备基金帐户residential account 居民帐户(住在本国居民的帐户)returned purchases account 进货退出[回]帐returned sales account 销货退回帐户revaluation account 重估价帐户revenue account 营业收入帐户[会计], 收益帐, 进款帐revenue and expenditure account 出入[收支]帐目revolving funds account 周转资金帐run up an account 赊欠, 挂账; 负债; 登账running account 流水[往来]帐户sale on account 赊销salvage account 残废料帐户savings account 储蓄帐户secondary account 附属帐户, 次级帐户sector accounts 部门帐户secured accounts 担保帐户[款]securities account 证券帐户send in an account 开送帐单; 报帐separate account 专帐sequestered account 根据法院命令查封的帐户service account 劳务帐settle another's account 垫帐share draft account 股金提款帐户short account 抛空[卖空]帐户short landing account 短卸帐单short period cost account 短期成本帐户simple cost account 品别成本帐户single account 个人帐户skeleton accounts T 字形帐户sleeping account 停滞帐目small saving account 零星蓄储存款society account 社团帐户special account 专用帐户; 特种帐单special account for traffic revenue 运输收入专户special current account 特别往来存款special drawing account 特别提款权帐户special fund appropriation accounts 特种基金拨款帐户special fund receipt accounts 特种基金收入帐户special surplus account 特别公积金帐户, 特别准备金specified account 专用帐户; 特种帐单standing job accounts 经常工作帐户state appropriation account 国家拨款帐户statistical account 统计帐户stock account 存货帐, 股份或股本帐目, 资本帐stock record account 库存记录帐storage charge account 存储费帐store imprest account 备用材料帐sub-control account 局部统制帐户subscriber's account 用户帐单subsidiary ledger accounts 辅助[明细]分类帐户substitution account 替代帐户successor account 备付帐户summary account 汇总帐户sundries personal account 各种人名帐目sundry account 杂项帐户supplementary account 补充帐单surplus account 盈余滚存帐户, 公积金帐户, 滚存款帐; 盈余帐surplus adjustments account 盈余提拨[调整]帐surplus appropriation account 盈余分配帐户suspense account 暂汇(临时)帐户, 暂记帐户, 未定帐, 悬帐suspense payments account 暂付款帐户suspense receipts account 暂收款帐户swing account 自动调整结算system account 制度帐户T account "T" 字式帐户tandem account 存款货款串联帐户tax equalization account 税金平准帐户tax payable account 应付税款帐户tax-accrual trust account 应缴税款信托帐户technical account 业务帐单temporary proprietorship account 暂记资本帐户temporary receipts account 暂记收入帐户term-end account 期末帐额terminal account 终结帐户thrift account 储蓄[节约]帐户trading accounts 购销帐, 贸易[营业]帐户, 营业表transaction account 交易帐户transfer appropriation account 转帐拨款帐户transferable account 可转拨帐户transit account 未达帐transition account 跨期分摊帐户treasury stock account 库存股票帐户trust account 信托[托管]财产; 信托帐户trust fund account 信托基金帐户trustee's account 受托人帐户trustee's cash account 管理人[清算人, 受托人]现金帐户unbalanced account 未结算帐户un-collectible account 坏帐, 呆帐underwriting account 保险帐户unliquidated account 未清帐目unpaid account 尚未付讫的帐款, 帐款未清, 未付帐目unsecured account 无担保帐项[债权], 无保证的帐户unsettled account 悬帐, 未决帐项, 未结帐vacation club account 零存整取度假储蓄valuation account 估价[计价]帐户variance accounts 差异帐户vendor's accounts 卖主帐venture account 投机买卖帐户vouchers account 凭单帐户working account 往来帐户, 活期借贷帐户writing-off uncollectible accounts 注销坏帐2 关于帐簿的单词ledger 分类帐,分户帐,总帐，总帐户abstract ledger 摘要分类帐acceptance ledger 承兑票据分类帐account payable ledger 应付款明细表accumulative ledger 累计式分类帐agent's accountability ledger 代理会计责任明细表allotment ledger 预算分配表appropriation ledger 岁出拨款分类帐appropriation expenditure ledger 经费支出分类帐attached ledger 查封帐册attachment ledger 查封帐册auxiliary ledger 辅助分类帐balancing ledger 余额栏式分类帐, 差额式总(分类)帐bank account ledger 银行往来分类帐binding ledger 订本式分类帐bonus ledger 红利总帐Boston [tabular, tabulated] ledger 波士顿式分类帐, 表式分类帐, 多栏式分类帐bought ledger 应付帐款分类帐bound ledger 装订式分类帐branch ledger 分支机构分类帐card ledger 卡片式分类帐center-ruled ledger 中栏分类帐claimants ledger 债权人分户帐client ledger 顾客总帐, 委托人总分类帐closing ledger 结帐columnar ledger 多栏式总帐combined cost and general ledger 联合成本及普通分类帐combined journal and ledger 日记总帐, 联合日记(时序)分类帐consignment ledger 委托销售总帐consolidated ledger 合并分类帐consumable ledger 消耗品总帐controlling ledger 统驭分类帐cost ledger 成本分类帐creditor ledgers 债权人总帐; 进货总帐current account ledger 活期存款总帐customers ledger 客户分户帐debtor's ledger 债务人分户帐deposit ledger 存款总帐detailed ledger 明细分类帐distribution ledger 分部帐(费用)eliminations ledger 抵除项目分类帐expense ledger 费用分类帐factory ledger 工厂总帐factory expense ledger 制造费用分类帐finished goods ledger 制成品分户帐finished parts ledger 制成零配件分类帐finished products ledger 制成品分类帐fixed assets ledger 固定资产帐float ledger 兑现帐general ledger 总清帐, 总分类帐, 普通分类帐, 总帐general ledger for properties and commodities 财产商品总分类帐head office ledger 总店总帐impersonal ledger 非人名总帐indent ledger 委托代买品总帐individual ledger 个人总帐intermediate ledger 中级分类帐investment ledger 投资分类帐invoice ledger 进货总帐job cost ledger 分批成本分类帐; 令单成本分类帐journal ledger 日记总帐key ledger 主要分类帐machinery ledger 机器分类帐magnetic ledger (计算机用)磁性帐册magnetic striped ledger 【自】磁条分类帐记录纸manufacturing expense ledger 制造费用分类帐manufacturing overhead ledger 制造费明细总帐material ledger 原料明细分类帐memorandum ledger 备忘分类帐merchandise ledger 商品分类帐, 商品总帐nominal ledger 名目帐项总帐nostro ledger 存放国外同业总帐open ledger 未决算分类帐operating ledger 营业收支分类帐payment ledger 支出分类帐personal ledger 人名分类帐plant ledger 工厂资产分类帐private ledger 秘密总帐; 机密分类帐; 机要分类帐profit and loss ledger 损益分类帐progressive ledger 累计式分类帐property ledger 财产分类帐purchase ledger 进货分类帐raw materials ledger 原料分类帐receipts ledger 收入分类帐revenue ledger 收入分类帐sales ledger 销货帐, 销货客户分类帐sectional ledger 分组分类帐sectional balancing ledger 分组平衡分类帐securities ledger 有价证券总帐securities investment ledger 投资总帐self-balancing ledger 自动平衡总帐share ledger 股份总帐sold ledger 售货总帐, 销货客户总帐special ledger 特别总帐statement ledger 簿记用纸statistical ledger 统计台帐stock ledger 股东分户帐; 存货分类帐stockholders' ledger 股东分户帐store ledger (工业簿记)原料品总帐stores ledger 材料分类帐stores ordered ledger 定购材料分类帐subscribers' ledger 认股分户帐subscription ledger 认股总分类帐subsidiary [special] ledger 辅助分类帐, 明细分类帐subsidiary appropriation ledger 岁出预算明细分类帐subsidiary ledger for properties 财产明细分类帐subsidiary ledger of material 材料明细帐subsidiary revenue ledger 岁入补助(明细)分类帐tabular ledger 表式总帐, 多栏式分类帐transfer ledger 活页分类帐treasury remittance ledger 国库汇款分类帐trial balance subsidiary ledger 明细帐科目余额试算表trust fund ledger 信托基金总帐wages ledger 工资分类帐work-order ledger 工作通知单分类帐3 关于报表的单词.accounting statement 会计报表adjusted income statement 调整后损益计算书all-inclusive income statement 总括性损益表all-purpose financial statements 通用决算表analytical statement 分析报表annual statement of receipt and expenditure 年度收支决算书annual financial statement 年度财务报表appropriation statement 岁出预算报表articulation statement 借贷关节表artificial statement 多栏式计算书asset-and-liabilitystatement [美]资产负债表average statement 海损理算书balance statement 余额明细表balance statement of conditions of the treasury 国库状况表bank statement 银行结单[报表]bank deposit reconciliation statement 银行存款调节表bank reconciliation statement 银行往来调节表, 银行核对单branch statements 分支机构报表branch financial statement 分支机构损益计算书budget statement 预算书budgeted income statement (=pro forma income statement) 预计[计划]损益计算书burden statement 间接成本[费用]表capital statement 资本变动表capital surplus statement 公积金计算书capital-reconciliation statement 资本协调表carrier's statement 商务记录cash statement 现金报表; 库存表cash daily statement 现金日计表cash flow statement 现金流量表, 现金收支一览表certified financial statement 已签证财务报表charge-and-discharge statement 经营及支出报告表, 遗产报告表, 资金运用表claim statement 损失索赔清单; 起诉状clearing house statement 票据交换所报表combined financial statement 合并财务报表combined income statement 合并损益计算书combined profit and loss statement 合并损益计算书combined statement 联合决算表, 合并表combined statement of cash receipts and disbursement 现金收支汇总表combined statement of income and earned surplus 损益与公积金合并计算书combined statement of income and retained earnings 损益及保留盈余合并表combined statement of receipts and expenditures balances, etc. 收支余额等一览表combined statement of revenues -estimated and actual general and special revenue funds 估计岁入和实际岁入合并表—普通岁入基金和特种岁入基金common dollar financial statement 不变币值财务报表, 共同货币财务报表common-size financial statements 百分率财务报表comparative statements 比较(财务)报表, 比较计算书comparative statement of actual and estimated profit and loss 预期损益与实际损益比较表comparative statement of cost per production hour 生产小时成本比较表comparative statement of monthly cost per productive hour 生产小时每月成本比较表comparative statement of monthly operative cost per unit 每月单位作业成本比较表comparative statement of operation cost 作业成本比较表comparative statement of order costs 分批成本比较表comparative statement of product costs 产品成本比较表comparative statement of revenue and expense 收入与费用比较表comparative financial statement 比较财务报表comparative income statement 比较收入表, 比较损益计算书comparative operating statement 比较营业表composite percentage statement 综合百分比决算表compositive fund statement 综合基金表condensed income statement 简明损益计算书conditional statement 条件语言conglomerate financial statement 联合企业财务报表consolidated statement 汇总报表consolidated statement of cost of goods sold 合并销货成本表consolidated statement of resources and obligations 汇总资产负债表consolidated financial statement 包括子公司的财务报表consolidated income statement 损益汇报表consolidated retained earnings statement 统一盈余留存表consolidated surplus statement 综合[合并]盈余表corporate proxy statement 公司委托声明书cost statement 成本表counting statements 会计报表的编制方法credit statement 信用报告书current operating (performance) income statement 本期[经常]营业损益表current purchasing power statement 按现时购买力编制的财务报表customers statement 客户结单cut-off statement 截止日报表daily statement of account 每日[月]对帐单monthly statement of account 每日[月]对帐单declarative statement 声明书deficit reconciliation statement 亏损额计算书departmen-tal income statement 部门损益计算书descriptive financial statement 附有说明书的损益计算书detailed statement of accounts 帐户明细表detailed supporting statement 明细附表discussion statement 讨论表(即讨论式决算表)distribution statement 发行说明(即在技术文件的封面或扉页上, 说明文件的密级、发行控制范围等内容)distribution statement of service cost 服务费用分配表dynamic statement 动态报-3表1earned surplus statement 盈余公积计算书, 营业公积金表earnings statement 损益表environmental statement 环境报告environmental impact statement 环境影响评介; 环境预断评介estimatedstatement 估计表expenses statement 费用表explanatory statement 叙述式决算表final statement of accounts 往来帐目结算书financial statement 财政[务]决算financial position statement 财务状况表; 资产负债表fiscal statement 会计报表flow-of-funds statements 资金流量表footnotes accompanying statements 附有脚注的财务报表functional statement 按职能分列的计算书fund statement (=statement of changes in financial position) 资金变动情况表, 财务状况变动表funds flow statement 资金流量表general average statement 共同海损理算书general price level adjusted statement 按综合物价水平调整的报表general purpose statements 通用决算表giving-effect statement 预期报表graphic statement 图形决算表group financial statement 分组合并的财务报表income statement 所得[损益]计算书interest statement 息单interim statements 期中决算表(指决算前所编的决算表), 中期报表interim financial statement 中期财务报表interim income statement 期中损益计算书interim-earnings statement 期中盈利报表manufacturingstatement 制造成本表material(s)statement 原材料表mathe-matical statement 数学的陈述monthly statement of accounts 每月对帐单monthly financial statement 月结表, 月份财务报表monthly income statement 月份损益计算书multiple-step income statement 多级损益表numerical statement 统计objective statement (以费用的直接形式与用途表示的)用途别费用报表one hundred percent statement 百分率表operating-performance income statement 营业实绩收益表operation statement 营业表, 损益表partial income statement 部分损益表periodic(al) statement 定期报表periodic statistical statement 定期统计报表pictorial statement 图形(决算)表planned statement of nonoperating profit and loss 营业外损益计划表planned statement of standardized current capital 定额流动资金计划表position statement 财务状况表(资产负债表)premium statement 保险费帐单prepare statement 编报表price level adjusted statement 按价格水平调整的报表principal statement 主要报表pro forma statement 暂编报表, 暂编决算表, 预测报表pro forma income statement (=budgeted income statement) 预计[计划]损益计算书production statement 生产状况表profit commission statement 纯益手续费帐单projected financial statement 预编财务报表projected income statement 预计损益计算书proxy statement 股东签署的委托书recapitulation statement 摘要表, 汇总表reconciliation statement 调节表; (会计)对帐表reconciliation statement of account 帐户调节表registration statement 有价证券申请上市登记表reserve statement 保留指令retained earnings statement 营业盈余表, 保留收益表separate statement 附加声明settling clerk's statement 清算表single purpose statement 专用报表special purpose statement 专用决算表static statement 静态财务报告summary statement of cash receipts and disbursements 现金收支总表summary statement of development credits 开发信贷汇总表summary statement of receipt and expenditures 收支汇总表summary statement of resources and obligations 资产负债总表supporting statements 附表, 分表surplus statement 盈余表tabular statement 计算表trading statement 购货表; 购销表trailer statement 结束语句two-section income statement 两部式损益表unaudited financial statements 未审核财务报表under statement 少报unit income statement 单位损益计算书where-got where-gone statement 资产来源和运用表withholding statement 扣缴税款清单[凭单]written statement 书面声明, 文告written statement of claim 起诉的书面说明; 索赔清单statements in the instrument 票据[证券]上的记载事项statement of acceptance 支票上的承兑说明statement of account 对帐单, 结单statement of accumulated net income 累计净收益计算书statement of actual and estimated expenditures 实际和预计支出对照表statement of actual and estimated revenue 实际和预计收入对照表statement of affairs 资产负债结算表, 清算式资产负债表, 财产状况说明书statement of application of fund 资金运用表statement of appropriation of net income 净收入分配计算表statement of assets 资产目录statement of balance of payments 国际收支表statement of budgeted cost of goods manufactured 制成品预算成本表statement of business operation 营业表[损益表]statement of cash in treasury 库存现金表statement of cash in vault 库存表statement of cash receipts and disbursements 现金收支表statement of cash receipts disbursements and balance 现金收支及结存表statement of changes in financial position 资金变动情况表, 财务状况变动表statement of changes in general reserve 一般储备变动表statement of changes in resources available for commitment 可供承付的资金变动表statement of changes in retained earnings 留存收益变动表statement of changes in surplus 盈余变动表statement of claim in arbitration proceedings 仲裁程序中提出的申请statement of claim or defence relating to the substance of the dispute 关于讼事事项的原告或被告的陈述statement of condition 财务状况计算书, 借贷对照表statement of cost and production 成本及产量表statement of cost of goods manufactured (=manufacturing account) 制成品成本表statement of cost of manufacture (=statement of cost of production) 生产成本表statement of cost to manufacture and cost of goods sold 制造及销售成本表statement of current accounts 往来帐目明细表statement of current position 流动情况表statement of debit account 负债一览表statement of development credits approved 批准的开发信贷报表statement of dishonour (票据)拒付或拒绝承兑的声明statement of expenditures and encumbrance compared with appropriation 支出及保留数与核定拨款数比较表statement of financial accounting standards 财务会计标准说明书statement of financial condition 财务状况表statement of financial income and expenses 财务收益及费用表statement of financial operations 财务情况表, 金融业务情况表statement of funds and its application 资金运用表statement of income and expenditure 收支表, 损益表statement of income and profit-and-loss 总括性损益表statement of inspection 检验报告statement of liquidation 破产清算书statement of loans approved 批准的贷款项目表statement of loss and profit 损益表, 损益计算表statement of operating expense 营业费用表statement of operating revenue 营业收入表statement of partner's capitals 合伙人资本表statement of partnership liquidation 合伙清算表statement of payment 付款报告单statement of production cost 生产成本报告表statement of production expenses 生产费用表statement of profit calculation 利润计算表statement of protest 异议书statement of realization and liquidation 变产清理书, 清理实况表statement of receipts and disbursements 收支表statement of receipts and disbursements and cash balance 现金收支及结存表statement of receipts and disbursements of cash 现金收支表statement of resources and application of funds 资金来源及运用表statement of resources and liabilities 资产负债表statement of resources and their application 资金运用表statement of revenues and expenditures 收支对照表statement of revenue estimated and actual 预计与实际收入比较表statement of selling and administrative expenses 销售及管理费用表statement of settlement 清算书statement of shorts 丢失货物说明书statement of source and application of fund 资金来源运用表statement of sources and assets of fund (=statement of sources and disposition of funds) 资金来源及运用表statement of stockholder's equity 股东权益表statement of stockholder's investment 股东权益计算书statement of stockholders' net worth 股东权益净值计算书statements of the bill of exchange 提单上的记载事项statement of transfers from IBRD 国际复兴开发银行拨来资金报告书statement of variation in profit 利益增减分析表statement of voting power and subscriptions and supplementary resources 投票权, 认缴款项与补充资金报告书。
会计英语课程
会计英语课程
会计英语课程（Accounting English Course）是针对会计专业学生或从事会计工作的人士设计的一门英语课程。
该课程的目标是帮助学生或从业人员提高其会计英语口语和写作能力，以更好地与国际会计标准接轨、与跨国公司沟通，并顺利完成涉及会计英语的工作任务。
会计英语课程通常包括以下内容：
1. 会计基础知识：学习会计基本概念、原则和流程等。
2. 会计英语词汇：学习与会计相关的词汇和术语，如资产、负债、收入、费用等。
3. 会计报表：学习如何读懂和分析财务报表，如资产负债表、利润表、现金流量表等。
4. 会计英语口语表达：学习如何用英语描述会计流程、会计记录和会计事项等。
5. 会计英语写作：学习如何撰写会计报告、会计凭证和会计分析等的英文文档。
6. 会计英语沟通技巧：学习如何与他人交流会计信息，包括商务会议、报告演讲和邮件沟通等。
通过参加会计英语课程，学生或从业人员能够提高其会计英语
水平，增加与国际会计领域的交流合作机会，并提升自身在会计领域的竞争力。
经济类各专业课程英文名称
22
必修
投资银行理论与实务
TheoryandPracticesof InvestmentBank
孙浩
23
必修
外汇业务与管理（I）
FOREXOperation& Management（I）
廖尧麟
24
必修
财务管理（I）
FinancialManagement（I）
严 俊
25
限选
市场营销（II）
Marketing（Ⅱ）
阮建军
9
必修
经济法
EconomicLaws
王新周
10
必修
国际贸易（I）
International Trade（Ⅰ）
傅江景
11
必修
管理学（II）
Management（Ⅱ）
何苏华
12
必修
国际贸易实务（I）
Practices ofInternationalTrade（Ⅰ）
李军
13
必修
市场营销（II）
Marketing（Ⅱ）
Practices ofInternationalTrade（II）
郭影帆
31
任选
金融研究专题讲座
Special Topics on Finance Studies
尹祖宁
32
任选
国际经济与贸易前沿专题
SpecialTopicsonInternationalEconomy&Trade
罗良忠
33
任选
WTO（金融）专题
陆明祥
《会计学专业》课程英文名称
课程
类别
序号
课程性质
课程名称
课程英文名称
英文会计术语大全accounting english
计词汇中英对照一、资产 assets1、 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及 约当现金 other cash and cash equivalents112 短期投资 short-term investments1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐 －应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐 －应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories第 1 页1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid （ or input tax）1282 留抵税额 excess VAT paid （or overpaid VAT）1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主（股东）往来 owners^（stockholders^） current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other2、 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund （or sinking fund）第 2 页1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments3、 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具 -重估增值 machinery - revaluation increments1449 累积折旧 -机（器）具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments forequipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments第 3 页1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables第 4 页1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other二、 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings（debt）2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable第 5 页2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received（or output tax）2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主（股东）往来 owners^ current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢（折）价 premium（discount） on corporate bonds payable第 6 页232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities - other三、业主权益 owners^ equity31 资本 capital311 资本（或股本） capital3111 普通股股本 capital - common stock3112 特别股股本 capital - preferred stock3113 预收股本 capital collected in advance3114 待分配股票股利 stock dividends to be distributed3115 资本 capital32 资本公积 additional paid-in capital321 股票溢价 paid-in capital in excess of par3211 普通股股票溢价 paid-in capital in excess of par- common stock第 7 页3212 特别股股票溢价 paid-in capital in excess of par- preferred stock323 资产重估增值准备 capital surplus from assets revaluation3231 资产重估增值准备 capital surplus from assets revaluation324 处分资产溢价公积 capital surplus from gain on disposal of assets3241 处分资产溢价公积 capital surplus from gain on disposal of assets325 合并公积 capital surplus from business combination3251 合并公积 capital surplus from business combination326 受赠公积 donated surplus3261 受赠公积 donated surplus328 其它资本公积 other additional paid-in capital3281 权益法长期股权投资资本公积 additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易 additional paid-in capital - treasury stock trans-actions33 保留盈余（或累积亏损） retained earnings （accumulated deficit）331 法定盈余公积 legal reserve3311 法定盈余公积 legal reserve332 特别盈余公积 special reserve3321 意外损失准备 contingency reserve3322 改良扩充准备 improvement and expansion reserve3323 偿债准备 special reserve for redemption of liabilities3328 其它特别盈余公积 other special reserve335 未分配盈余（或累积亏损） retained earnings-unappropriated （or accumulated deficit）3351 累积盈亏 accumulated profit or loss3352 前期损益调整 prior period adjustments3353 本期损益 net income or loss for current period34 权益调整 equity adjustments341 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失 unrealized loss on market value decline of long-term equity investments342 累积换算调整数 cumulative translation adjustment3421 累积换算调整数 cumulative translation adjustments343 未认列为退休金成本之净损失 net loss not recognized as pension cost3431 未认列为退休金成本之净损失 net loss not recognized as pension costs35 库藏股 treasury stock351 库藏股 treasury stock3511 库藏股 treasury stock36 少数股权 minority interest361 少数股权 minority interest3611 少数股权 minority interest四、损益类4 营业收入 operating revenue第 8 页41 销货收入 sales revenue411 销货收入 sales revenue4111 销货收入 sales revenue4112 分期付款销货收入 installment sales revenue417 销货退回 sales return4171 销货退回 sales return419 销货折让 sales allowances4191 销货折让 sales discounts and allowances46 劳务收入 service revenue461 劳务收入 service revenue4611 劳务收入 service revenue47 业务收入 agency revenue471 业务收入 agency revenue4711 业务收入 agency revenue48 其它营业收入 other operating revenue488 其它营业收入-其它 other operating revenue4888 其它营业收入-其它 other operating revenue - other5 营业成本 operating costs51 销货成本 cost of goods sold511 销货成本 cost of goods sold5111 销货成本 cost of goods sold5112 分期付款销货成本 installment cost of goods sold512 进货 purchases5121 进货 purchases5122 进货费用 purchase expenses5123 进货退出 purchase returns5124 进货折让 charges on purchased merchandise513 进料 materials purchased5131 进料 material purchased5132 进料费用 charges on purchased material5133 进料退出 material purchase returns5134 进料折让 material purchase allowances514 直接人工 direct labor5141 直接人工 direct labor515~518 制造费用 manufacturing overhead5151 间接人工 indirect labor5152 租金支出 rent expense, rent5153 文具用品 office supplies （expense）5154 旅费 travelling expense, travel第 9 页5155 运费 shipping expenses, freight5156 邮电费 postage （expenses）5157 修缮费 repair（s） and maintenance （expense ）5158 包装费 packing expenses5161 水电瓦斯费 utilities （expense）5162 保险费 insurance （expense）5163 加工费 manufacturing overhead - outsourced5166 税捐 taxes5168 折旧 depreciation expense5169 各项耗竭及摊提 various amortization5172 伙食费 meal （expenses）5173 职工福利 employee benefits/welfare5176 训练费 training （expense）5177 间接材料 indirect materials5188 其它制造费用 other manufacturing expenses56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs56 劳务成本制 ervice costs561 劳务成本 service costs5611 劳务成本 service costs57 业务成本 gency costs571 业务成本 agency costs5711 业务成本 agency costs58 其它营业成本 other operating costs588 其它营业成本-其它 other operating costs-other5888 其它营业成本-其它 other operating costs - other6 营业费用 operating expenses61 推销费用 selling expenses615~618 推销费用 selling expenses6151 薪资支出 payroll expense6152 租金支出 rent expense, rent6153 文具用品 office supplies （expense）6154 旅费 travelling expense, travel6155 运费 shipping expenses, freight6156 邮电费 postage （expenses）6157 修缮费 repair（s） and maintenance （expense）6159 广告费 advertisement expense, advertisement6161 水电瓦斯费 utilities （expense）第 10 页6162 保险费 insurance （expense）6164 交际费 entertainment （expense）6165 捐赠 donation （expense）6166 税捐 taxes6167 呆帐损失 loss on uncollectible accounts6168 折旧 depreciation expense6169 各项耗竭及摊提 various amortization6172 伙食费 meal （expenses）6173 职工福利 employee benefits/welfare6175 佣金支出 commission （expense）6176 训练费 training （expense）6188 其它推销费用 other selling expenses62 管理及总务费用 general & administrative expenses625~628 管理及总务费用 general & administrative expenses6251 薪资支出 payroll expense6252 租金支出 rent expense, rent6253 文具用品 office supplies6254 旅费 travelling expense, travel6255 运费 shipping expenses,freight6256 邮电费 postage （expenses）6257 修缮费 repair（s） and maintenance （expense）6259 广告费 advertisement expense, advertisement6261 水电瓦斯费 utilities （expense）6262 保险费 insurance （expense）6264 交际费 entertainment （expense）6265 捐赠 donation （expense）6266 税捐 taxes6267 呆帐损失 loss on uncollectible accounts6268 折旧 depreciation expense6269 各项耗竭及摊提 various amortization6271 外销损失 loss on export sales6272 伙食费 meal （expenses）6273 职工福利 employee benefits/welfare6274 研究发展费用 research and development expense6275 佣金支出 commission （expense）6276 训练费 training （expense）6278 劳务费 professional service fees6288 其它管理及总务费用 other general and administrative expenses63 研究发展费用 research and development expenses第 11 页635~638 研究发展费用 research and development expenses6351 薪资支出 payroll expense6352 租金支出 rent expense, rent6353 文具用品 office supplies6354 旅费 travelling expense, travel6355 运费 shipping expenses, freight6356 邮电费 postage （expenses）6357 修缮费 repair（s） and maintenance （expense）6361 水电瓦斯费 utilities （expense）6362 保险费 insurance （expense）6364 交际费 entertainment （expense）6366 税捐 taxes6368 折旧 depreciation expense6369 各项耗竭及摊提 various amortization6372 伙食费 meal （expenses）6373 职工福利 employee benefits/welfare6376 训练费 training （expense）6378 其它研究发展费用 other research and development expenses7 营业外收入及费用 non-operating revenue and expenses, other income（expense）71~74 营业外收入 non-operating revenue711 利息收入 interest revenue7111 利息收入 interest revenue/income712 投资收益 investment income7121 权益法认列之投资收益 investment income recognized under equity method7122 股利收入 dividends income7123 短期投资市价回升利益 gain on market price recovery of short-term investment713 兑换利益 foreign exchange gain7131 兑换利益 foreign exchange gain714 处分投资收益 gain on disposal of investments7141 处分投资收益 gain on disposal of investments715 处分资产溢价收入 gain on disposal of assets7151 处分资产溢价收入 gain on disposal of assets748 其它营业外收入 other non-operating revenue7481 捐赠收入 donation income7482 租金收入 rent revenue/income7483 佣金收入 commission revenue/income7484 出售下脚及废料收入 revenue from sale of scraps7485 存货盘盈 gain on physical inventory7486 存货跌价回升利益 gain from price recovery of inventory第 12 页7487 坏帐转回利益 gain on reversal of bad debts7488 其它营业外收入-其它 other non-operating revenue- other items75~ 78 营业外费用 non-operating expenses751 利息费用 interest expense7511 利息费用 interest expense752 投资损失 investment loss7521 权益法认列之投资损失 investment loss recog- nized under equity method7523 短期投资未实现跌价损失 unrealized loss on reduction of short-term investments to market753 兑换损失 foreign exchange loss7531 兑换损失 foreign exchange loss754 处分投资损失 loss on disposal of investments7541 处分投资损失 loss on disposal of investments755 处分资产损失 loss on disposal of assets7551 处分资产损失 loss on disposal of assets788 其它营业外费用 other non-operating expenses7881 停工损失 loss on work stoppages7882 灾害损失 casualty loss7885 存货盘损 loss on physical inventory7886 存货跌价及呆滞损失 loss for market price decline and obsolete and slow-moving inventories7888 其它营业外费用-其它 other non-operating expenses- other8 所得税费用（或利益） income tax expense （or benefit）81 所得税费用（或利益） income tax expense （or benefit）811 所得税费用（或利益） income tax expense （or benefit）8111 所得税费用（或利益） income tax expense （ or benefit）9 非经常营业损益 nonrecurring gain or loss91 停业部门损益 gain（loss） from discontinued operations911 停业部门损益-停业前营业损益 income（loss） from operations of discontinued segments9111 停业部门损益-停业前营业损益 income（loss） from operations of discontinued segment912 停业部门损益-处分损益 gain（loss） from disposal of discontinued segments9121 停业部门损益-处分损益 gain（loss） from disposal of discontinued segment92 非常损益 extraordinary gain or loss921 非常损益 extraordinary gain or loss9211 非常损益 extraordinary gain or loss93 会计原则变动累积影响数 cumulative effect of changes in accounting principles931 会计原则变动累积影响数 cumulative effect of changes in accounting principles9311 会计原则变动累积影响数 cumulative effect of changes in accounting principles94 少数股权净利 minority interest income941 少数股权净利 minority interest income9411 少数股权净利 minority interest income第 13 页。
学会计英语作文模板范文
学会计英语作文模板范文英文回答：Accounting in English。
Accounting is a vital part of any business, large or small. It helps businesses track their financial transactions, produce financial statements, and make informed decisions about their operations. In today's globalized economy, it is more important than ever for accountants to have a strong command of English.English is the language of international business, and it is the language used in most accounting standards and regulations. Accountants who are able to communicate effectively in English can work with clients and colleagues from all over the world. They can also stay up-to-date on the latest accounting developments by reading English-language publications.There are many resources available to help accountants improve their English skills. There are English courses specifically designed for accountants, and there are also many online resources that can be used for self-study. With a little effort, accountants can quickly improve their English proficiency and become more valuable to their employers.Benefits of Learning Accounting in English。
会计英语(中英对照)
Unit OneAccounting Profession第一单元会计职业INTRODUCTION OF ACCOUNTING. Accounting is a process of recorded, classifying, summarizing, and interpreting of those business activities that can be in expressed in monetary terms. A person who specializes in this field is known as an accountant.会计简介会计是一个以货币形式对经济活动进行记录、分类、汇总以及解释的过程。
专门从事这方面工作的人员叫做会计师。
Accounting frequently offers the qualified person an opportunity to move ahead quickly in today’s business world. Indeed, many of the heads of large corporations throughout the world have advanced to their position from the accounting department. Accounting is a basic and vital element in every modern business. It records the past growth or decline of the business. Careful analysis of these results and trends may suggest the ways in which the business may grow in future. Expan-sion or reorganization should not be planned without proper analysis of the accounting informa-tion; and new products and the campaign to advertise and sell them should not be launched with-out the help of accounting expertise.会计这一职业在当今经济社会中给有能力的人提供了升迁的机会。
英文版会计学考试题及答案
英文版会计学考试题及答案English Accounting Exam Questions and AnswersQuestion 1: Define the term "Double Entry Bookkeeping" and explain its significance in accounting.Answer 1: Double Entry Bookkeeping is a system of recording financial transactions in which every entry to an account requires a corresponding and opposite entry to a different account. This ensures that the accounting equation (Assets = Liabilities + Owner's Equity) remains in balance. The significance of double entry bookkeeping lies in its ability to provide an accurate and comprehensive picture of a business's financial status, facilitating better decision-making and financial control.Question 2: What is the purpose of a trial balance, and how does it help in the preparation of financial statements?Answer 2: A trial balance is a report that lists the balances of all general ledger accounts at a particular point in time, with debit and credit amounts. It is used to ensure that the debits and credits have been recorded correctly. The trial balance helps in the preparation of financial statements by identifying any discrepancies in the accounting records, which can then be rectified before finalizing the statements.Question 3: Explain the difference between "AccrualAccounting" and "Cash Accounting."Answer 3: Accrual Accounting is a method of accounting where revenues and expenses are recognized when they are earned or incurred, not necessarily when cash is received or paid. This method provides a more accurate representation of a company's financial performance over a period. Cash Accounting, on the other hand, records transactions only when cash is exchanged. It is simpler and is often used by small businesses or those that operate on a cash basis.Question 4: Describe the process of preparing an income statement.Answer 4: Preparing an income statement involves several steps:1. List all the revenues for the period, such as sales and service income.2. Deduct all the expenses incurred to generate those revenues, including cost of goods sold, operating expenses, and taxes.3. Calculate the net income by subtracting total expenses from total revenues.4. The income statement should reflect the company's profitability over a specified period, typically a month, quarter, or year.Question 5: What are the main components of a balance sheet, and how do they relate to each other?Answer 5: The main components of a balance sheet are:1. Assets: What the company owns or controls with future economic benefit, divided into current assets (short-term) and non-current assets (long-term).2. Liabilities: Obligations the company owes to others, classified as current liabilities (due within one year) and long-term liabilities (due after one year).3. Owner's Equity: The residual interest in the assets of the entity after deducting liabilities, also known as shareholders' equity or net assets.These components are related through the fundamental accounting equation: Assets = Liabilities + Owner's Equity.Question 6: How does depreciation affect a company'sfinancial statements?Answer 6: Depreciation is a non-cash accounting method used to allocate the cost of tangible assets over their useful lives. It affects a company's financial statements in the following ways:1. It reduces the book value of the asset on the balance sheet.2. It increases the accumulated depreciation account, whichis a contra-asset account.3. It decreases net income on the income statement, as depreciation is an expense.4. It can lower taxable income, potentially reducing the company's tax liability.Question 7: What is the purpose of the statement of cash flows, and how does it differ from the income statement?Answer 7: The purpose of the statement of cash flows is to provide information about a company's cash receipts and payments during a period, showing how these cash flows affect the company's financial position. It differs from the income statement in that:1. It focuses on cash transactions, not accrual-basis accounting.2. It categorizes cash flows into operating, investing, and financing activities.3. It does not report net income but rather the net change in cash and cash equivalents.Question 8: Explain the concept of "Going Concern" and its importance in financial reporting.Answer 8: The Going Concern concept assumes that a businesswill continue to operate for the foreseeable future, allowing it to realize its assets and discharge its liabilities in the normal course of business. It is important in financial reporting because it underpins the accrual basis of accounting, which assumes that the business will continue to operate and therefore can recognize revenues and expensesover time.Question 9: What are the ethical considerations in accounting, and why are they important?Answer 9: Ethical considerations in accounting include honesty, integrity, objectivity, and confidentiality. Theyare important because they ensure the reliability andcredibility of financial information, which is crucial for stakeholders to make informed decisions. Ethical behavior also helps maintain public trust。
Exam for Accounting English
Exam Paper for English AccountingI . Multiple Choice Questions (2 marksⅹ30)1.Which of the following is not a user of internal accounting information? CA. Store manager.B. Chief executive officer.C. Creditor.D. Chief financial officer.2.Objectives of financial reporting to external investors and creditors include preparing information aboutall of the following except: AA. Information used to determine which products to produce.B. Information about economic resources, claims to those resources, and changes in both resources and claims.C. Information that is useful in assessing the amount, timing, and uncertainty of future cash flows.D. Information that is useful in making investment and credit decisions.3.Waterworld Boat Shop purchased a truck for $12,000, making a down payment of $5,000 cash andsigning a $7,000 note payable due in 60 days. As a result of this transaction: BA. Total assets increased by $12,000.B. Total liabilities increased by $7,000.C. From the viewpoint of a short-term creditor, this transaction makes the business more liquid.D. This transaction had no immediate effect on the total assets.4.What information would you find in a statement of cash flows that you would not be able to get fromthe other two primary financial statements? AA. Cash provided by or used in financing activities.B. Cash balance at the end of the period.C. Total liabilities due to creditors at the end of the period.D. Net income.5.The purpose of adjusting entries is to: CA. Adjust the Retained Earnings account for the revenue, expense, and dividends recorded during the accounting period.B. Adjust daily the balances in asset, liability, revenue, and expense accounts for the effects of business transactions.C. Apply the realization principle and the matching principle to transactions affecting two or more accounting periods.D. Prepare revenue and expense accounts for recording the transactions of the next accounting period.6.The CPA firm auditing Mason Street Recording Studios found tha t total stockholders’ equity wasunderstated and liabilities were overstated. Which of the following errors could have been the cause?DA. Making the adjustment entry for depreciation expense twice.B. Failure to record interest accrued on a note payable.C. Failure to make the adjusting entry to record revenue that had been earned but not yet billed to clients.D. Failure to record the earned portion of fees received in advance.7.Which of the following financial statements is generally prepared first? AA. Income statement.B. Balance sheet.C. Statement of retained earnings.D. Statement of cash flows.8.Which of the following accounts would never be reported in the income statement as an expense? DA. Depreciation expense.B. Income taxes expense.C. Interest expense.D. Dividends expense.9.Which of the following accounts is not closed to the Income Summary account at the end of theaccounting period? CA. Rent Expense.B. Accumulated Depreciation.C. Sales Revenue.D. Supplies Expense.10.Fashion House uses a perpetual inventory system. At the beginning of the year, inventory amounted to$50,000. During the year, the company purchased merchandise for $230,000 and sold merchandise costing $245,000. A physical inventory taken at year-end indicated shrinkage losses of $4,000. Prior to recording these shrinkage losses, the yearend balance in the company’s Inventory account was: BA. $31,000.B. $35,000.C. $50,000.D. Some other amount.11.Big Brother, a retail store, purchased 100 television sets from Krueger Electronics on account at a costof $200 each. Krueger offers credit terms of 2/10, n/30. Big Brother uses a perpetual inventory system and records purchases at netcost . Big Brother determines that 10 of these television sets are defective and returns them to Krueger for full credit. In recording this return, Big Brother will: BA. Debit Sales Returns and Allowances, $1,960.B. Debit Accounts Payable, $1,960.C. Debit Cost of Goods Sold, $1,960.D. Credit Inventory, $2,000.12.Accounts Receivable has a debit balance of $2,300, and the Allowance for Uncollectible Accounts has acredit balance of $200. An $80 account receivable is written off. What is the amount of net receivables (net realizable value) after the write-off? BA. $2,020B. $2,100C. $2,180D. $2,22013. A basic difference between loss contingencies and “real” liabilities is:A. Liabilities stem from past transactions; loss contingencies stem from future events.B. Liabilities always are recorded in the accounting records, whereas loss contingencies never are.C. The extent of uncertainty involved.D. Liabilities can be large in amount, whereas loss contingencies are immaterial.14.In July 2011, the accountant for LBJ Imports is in the process of preparing financial statements for thequarter ended June 30, 2011. The physical inventory, however, was last taken on June 5, and theaccountant must establish the approximate cost at June 30 from the following data:Physical inventory, June 5, 2011 . . . . . . . . $900,000Transactions for the period June 5–June 30:Sales . . . . . . . . . . . . . . . . . . . . . . . . . . . . 700,000Purchases . . . . . . . . . . . . . . . . . . . . . . . . 400,000The gross profit on sales has consistently averaged 40 percent of sales. Using the gross profit method, compute the approximate inventory cost at June 30, 2011. BA. $420,000.B. $880,000.C. $480,000.D. $1,360,000.dd Company sold a plant asset that originally cost $50,000 for $22,000 cash. If Ladd correctlyreports a $5,000 gain on this sale, the accumulated depreciation on the asset at the date of sale must have been: AA. $33,000.B. $28,000.C. $23,000.D. Some other amount.16.Which of the following is not a characteristic of the common stock of a large, publicly ownedcorporation? CA. The shares may be transferred from one investor to another without disrupting the continuity of business operations.B. V oting rights in the election of the board of directors.C. A cumulative right to receive dividends.D. After issuance, the market value of the stock is unrelated to its par value.17. A corporation issues 6,000 shares of $5 par value common stock for $8 cash per share. The entry torecord this transaction includes: DA. A debit to Paid-In Capital in Excess of Par Value for $18,000.B. A credit to Common Stock for $48,000.C. A credit to Paid-In Capital in Excess of Par Value for $30,000.D. A credit to Common Stock for $30,000.18.Which statement is false? AA. Depreciation creates a fund to repace the asset at the end of its useful life.B. The cost of a plant asset minus accumulated depreciation equals the asset’s book value.C. Depreciation is a process of allocating the cost of a plant asset over its useful life.D. Depreciation is based on the matching principle because it matches the cost of the asset with the revenue generated over the asset’s useful life.19.If the adjusting entry to accrue interest on a note receivable is omitted, then: BA. A ssets, net income, and stockholders’ equity are overstated.B. Assets, net income, an d stockholders’ equity are understated.C. L iabilities are understated, net income is overstated, and stockholders’ equity is overstated.D.A ssets are overstated, net income is understated, and stockholders’ equity is understated.20.Why would a business select an accelerated method of depreciation for tax purposes? DA. MACRS depreciation follows a specific pattern of depreciation.B. Accelerated depreciation generates a greater amount of depreciation over the life of the asset than does straight-line depreciation.C. Accelerated depreciation is easier to calculate because salvage value is ignored.D. Accelerated depreciation generates higher depreciation expense immediately, and therefore lower tax payments in the early years of the asset’s life.21. A company purchased an oil well for $200,000. It estimates that the well contains 50,000 barrels, has a10-year life, and no salvage value. If the company extracts and sells 6,000 barrels of oil in the first year, how much depletion expense should be recorded? BA. $16,000B. $24,000C. $20,000D. $100,00022.Recording estimated warranty expense in the current year best follows which accounting principle?AA. Full disclosureB. MaterialityC. Historical costD. Matching23.Outback Camera Co. was organized to sell a single product that carries a 60-day warranty againstdefects. Engineering estimates indicate that 5% of the units sold will prove defective and require an average repair cost of $40 per unit. During Outback’s first month of operations, total sales were 400 units; by the end of the month, 6 defective units had been repaired. The liability for product warranties at month-end should be: CA. $270B. $530C. $560D. $81024. A corporation issues 6,000 shares of $5 par value common stock for $8 cash per share. The entry torecord this transaction includes: DA. A debit to Paid-In Capital in Excess of Par Value for $18,000.B. A credit to Common Stock for $48,000.C. A credit to Paid-In Capital in Excess of Par Value for $30,000.D. A credit to Common Stock for $30,000.Questions 25–27 use the following account balances of Casio Co. at March 31, 20X7:Dividends Payable............................................................. $ 22,000Preferred Stock, $100 par.......................................................100,000Paid-in Capital in Excess of Par, Common............................ 45,000 Cash....................................................................................... $ 74,000Common Stock, $1 par .................................................... 180,000Retained Earnings ............................................................ 200,00025.Casio has issued ____ shares of common stock. BA. 74,000B. 180,000C. 225,000D. Some other amount26.Casio’s total paid-in capital at March 31, 20X7, is DA. $495,000.B. $680,000.C. $1,175,000.D. Some other amount27.Casio’s total stockholders’ equity as of March 31, 20X7, is CA. $1,406,000.B. $1,249,000.C. $525,000.D. $1,480,000.28.When does a cash dividend become a legal liability? CA. On date of payment.B. On date of record.C. On date of declaration.D. It never becomes a liability because it is paid.29.When do dividends increase stockholders’ equity? AA. Never.B. On date of declaration.C. On date of record.D. On date of payment.30.Stock dividends AA. have no effect on total stockholders’ equity.B. are distributions of cash to stockholders.C. reduce the total assets of the company.D. increase the corporation’s total liabilities.II. (15 marks) A company purchased a machine that inspects athletic shoes before packaging for $10,000. The machine is estimated to have a useful life of five years and an estimated salvage value of $1,000. The company uses double-declining-balance (DDB) depreciation method. Set up the depreciation scheduleIII. (25 marks) Prepare a bank reconciliation for this company as of July 31, 2011.The following information is available to reconcile Clark Company’s book balance of cash with its bank statement cash balance as of July 31, 2011.a. On July 31, the company’s Cash account has a $26,193 debit balance, but its July bank statement shows a $28,020 cash balance.b. Check No. 3031 for $1,380 and Check No. 3040 for $552 were outstanding on the June 30 bank reconciliation.Check No. 3040 is listed with the July canceled checks, but Check No. 3031 is not. Also,Check No. 3065 for $336 and Check No. 3069 for $2,148, both written in July, are not among the canceled checks on the July 31 statement.c. In comparing the canceled checks on the bank statement with the entries in the accounting records, it is found that Check No. 3056 for July rent was correctly written and drawn for $1,250 but was erroneously entered in the accounting records as $1,230.d. A credit memorandum enclosed with the July bank statement indicates the bank collected $9,000 cash on a non-interest-bearing note for Clark, deducted a $45 collection fee, and credited the remainder to its account. Clark had not recorded this event before receiving the statement.e. A debit memorandum for $805 lists a $795 NSF check plus a $10 NSF charge. The check had been received from a customer, Jim Shaw. Clark has not yet recorded this check as NSF.f. Enclosed with the July statement is a $15 debit memorandum for bank services. It has not yet been recorded because no previous notification had been received.g. Clark’s July 31 daily cash receipts of $10,152 were placed in the bank’s night depository on that date, but do not appear on the July 31 bank statement.。
会计英语概述
2019/2/13
Decision Making
Economic Events
Reports
Exhibit 1-1
Financial statements report accounting information about resources, earning prospects, expected cash collections, incurred expenses, repayment ability, tax collection and negotiating wage agreements.
1、transaction n.交易；处理 Related transactions 关联交易 Transactions cost 交易成本 Business transactions 经济业务；商业交易 2、accounts n.帐目；会计账户；会计账簿 Accounts manager 会计部经理 Accounts receivables 应收账款 Accounts payable应付账款 Accounts department 会计部 3、Statements n.报告；报表 Accounting statement 会计报表=financial statement=statements Financial statements analysis 财务报表分析 Combination statements 汇总报表；合并报表 Suppliers statements 供应商对账单
【 LESSON 】
Recording Transactions
【 LESSON 】
Adjusting the Accounts, Preparing the Statements, and Completing the Accounting Cycle
会计英语第一章
-------------- What is Accounting?
1.1
What is Accounting
1.2
1.3 1.4
The Role of Accounting
Accounting and Bookkeeping The Accounting Process
1.5
Accounting Today
Accounting is the basic for decision making. Its purpose is to provide useful information to a variety of users so they can make informed decisions.
会计是决策的基础。它的目的是向大量的 用户提供有用的信息，从而让他们做出正 确的决策。
The Difference Between Accounting and Bookkeeping Bookkeeping Bookkeeping is the clerical side of accounting——the recording of routine transactions and day-to-day record keeping. Today such tasks are performed primarily by computers and skilled clerical personnel, not by accountant.
Basic Function of an Accounting 1.1.2 An information system System:
(1) Interpret and record the effects of
会计专业的英语
会计专业的英语Accounting Profession in EnglishAccounting is a crucial field that plays a vital role in the modern business world. It encompasses the systematic recording, analyzing, and reporting of financial transactions and data, which are essential for the effective management and decision-making processes of organizations. As the global economy becomes increasingly interconnected, the demand for professionals with strong accounting skills has grown significantly.The accounting profession offers a wide range of career opportunities, from financial accounting and management accounting to auditing, taxation, and consulting. Financial accounting focuses on the preparation and presentation of financial statements, such as balance sheets, income statements, and cash flow statements, which provide a comprehensive picture of a company's financial health and performance. Management accounting, on the other hand, involves the analysis and interpretation of financial data to support managerial decision-making, resource allocation, and strategic planning.Auditing is another key aspect of the accounting profession, where professionals review and verify the accuracy and reliability of financial records and reporting. Auditors play a critical role in ensuring compliance with accounting standards and regulations, as well as identifying potential risks and areas for improvement within an organization.The taxation aspect of accounting involves the calculation, filing, and optimization of tax obligations for individuals and businesses. Accountants who specialize in taxation must stay up-to-date with the constantly evolving tax laws and regulations, and provide valuable guidance to their clients.Consulting is another area within the accounting profession, where professionals offer strategic advice and guidance to organizations on a wide range of financial and operational issues. This may include business valuations, mergers and acquisitions, risk management, and performance improvement.To excel in the accounting profession, individuals must possess a range of skills and competencies. Strong analytical and problem-solving abilities are essential, as accountants must be able to interpret and manipulate complex financial data. Additionally, effective communication skills, both written and verbal, are crucial for presenting financial information to various stakeholders, such asclients, management, and regulatory bodies.The accounting profession also requires a deep understanding of accounting principles, standards, and regulations. This knowledge is typically acquired through formal education, such as a bachelor's or master's degree in accounting or a related field. Many countries also have professional accounting bodies that provide certification programs, such as the Certified Public Accountant (CPA) or Chartered Accountant (CA) designations, which demonstrate an individual's expertise and commitment to the profession.In recent years, the accounting profession has been significantly impacted by the rapid advancements in technology. The use of digital tools and software, such as enterprise resource planning (ERP) systems, data analytics, and artificial intelligence, has transformed the way accountants perform their duties. These technological innovations have improved the efficiency, accuracy, and accessibility of financial data, allowing accountants to focus more on strategic decision-making and advisory roles.Moreover, the globalization of the business landscape has led to an increased demand for accountants with a strong understanding of international accounting standards and the ability to navigate cross-cultural business environments. This has led to a greater emphasis on developing language skills, particularly in English, as it remainsthe dominant language in the global business community.In conclusion, the accounting profession is a dynamic and rewarding field that offers diverse career opportunities and the potential for professional growth. By developing a solid foundation of technical skills, communication abilities, and adaptability to technological changes, individuals can thrive in this challenging yet fulfilling career path. As the business world continues to evolve, the importance of the accounting profession will only continue to grow, making it an attractive and viable option for those seeking a rewarding and impactful career.。
对会计英语的看法英语作文
对会计英语的看法英语作文I think accounting English is a very important skill for anyone working in the field of finance. It allows people from different countries to communicate effectively and understand each other's financial information.Accounting English is not just about knowing the technical terms and jargon, but also about being able to explain complex financial concepts in a clear and concise way. This is important for building trust and credibility with clients and colleagues.In my opinion, learning accounting English is not just about memorizing vocabulary and grammar rules, but also about understanding the cultural and business context in which it is used. This includes understanding different accounting standards and practices in different countries, as well as the ethical considerations that come with handling financial information.One of the challenges of accounting English is that it is constantly evolving, with new terms and regulations being introduced all the time. This means that accountants need to be constantly updating their knowledge and skills to stay relevant in the field.Overall, I believe that accounting English is a valuable skill that can open up many opportunities for people working in finance. It allows for effective communication and understanding of financial information, and is essential for anyone looking to build a successful career in the field.。
会计英语词典pdf
会计英语词典pdfAccounting is a crucial aspect of business operations, and the ability to effectively communicate in the language of accounting is essential for professionals in this field. The Accounting English Dictionary PDF is a valuable resource that provides a comprehensive guide to the terminology and concepts used in the accounting industry. This dictionary serves as a valuable tool for both students and professionals, helping them to understand and effectively communicate the complex language of accounting.One of the key benefits of the Accounting English Dictionary PDF is its ability to provide clear and concise definitions of the various terms and concepts used in the accounting field. This is particularly important for individuals who are new to the industry or who are working in a multilingual environment. By having access to a comprehensive dictionary, users can quickly and easily look up the meaning of unfamiliar terms, enabling them to better understand the information presented in financial reports, tax documents, and other accounting-related materials.In addition to providing definitions, the Accounting English Dictionary PDF also offers detailed explanations of the various concepts and principles that underpin the accounting profession. This includes topics such as generally accepted accounting principles (GAAP), international financial reporting standards (IFRS), and the role of auditing in financial reporting. By understanding these fundamental concepts, users can better navigate the complex world of accounting and make more informed decisions.Another key feature of the Accounting English Dictionary PDF is its coverage of specialized terminology used in various areas of accounting. This includes terms related to taxation, financial management, cost accounting, and more. By having access to this specialized vocabulary, users can communicate more effectively with their colleagues and clients, ensuring that everyone is on the same page when it comes to discussing accounting-related matters.One of the most valuable aspects of the Accounting English Dictionary PDF is its ability to serve as a reference guide for both students and professionals. For students, the dictionary can be a valuable tool for understanding the terminology and concepts covered in their coursework, helping them to better prepare for exams and internships. For professionals, the dictionary can be a valuable resource for keeping up with the latest developments in the accounting industry, ensuring that they are able to communicateeffectively with their peers and clients.In addition to its practical applications, the Accounting English Dictionary PDF can also serve as a valuable resource for academic research and analysis. By providing a comprehensive overview of the terminology and concepts used in the accounting field, the dictionary can help researchers to better understand the historical and theoretical foundations of the profession, as well as the ways in which it has evolved over time.Overall, the Accounting English Dictionary PDF is an essential resource for anyone working in or studying the accounting profession. Whether you are a student, a professional, or a researcher, this dictionary can provide you with the knowledge and tools you need to effectively communicate and navigate the complex world of accounting. By mastering the language of accounting, you can improve your ability to make informed decisions, collaborate with your colleagues, and contribute to the success of your organization.。
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1-10
International Accounting Convergence
（source）
1-11
International Accounting Convergence
新准则以国际会计准则（International 国际会计准则（ 国际会计准则 Accounting Standards，简称 ，简称IAS）为蓝本 ） /The+organisation/Co ntact+Us.htm
1-25
Learning Objective
LO1
The functions of accounting
1-26
Functions of accounting
The primary function of accounting is to provide financial information for decision making. The users of financial information — internal users (internal reports managerial accounting) — external users (external reports financial accounting): investors ,creditors other external users
e.g.：“Owner's equity represents the owner's interest in or claim upon a business net assets which is the deference between the amount of assets and the amount of liabilities.业主权益代表 业主对企业净资产的权益或要求权，净资产是指企 业的资产总额与负债之间的差额。”
1-6
Course: Accounting English
International Accounting Convergence 会计国际趋同
1-7
International Accounting Convergence
Assets = Liabilities + Owners' equity
WELCOME TO Accounting English
What we will do today: Introductions Chapter 1: an Overview of Accounting
1-1
Introductions
Miss Xiao Yan Course: Accounting English How to study
1-2
2005.11-2007.12: MPA ,UOW ACPA assessment
1-3
Subject outline Can download from…
1-4
Attendance
10%
Quiz …
30%
Final exam
60%
1-5
Consultation times are
Wednesday and Friday : 10am – 12noon Must make an appointment（预约） Email: xiaoyan5000@
Comparison of Financial and Managerial Accounting
Financial Accounting
1. Users 2. Time focus 3. Verifiability可证性 versus relevance 4. Precision versus timeliness 5. Subject 6. GAAP 7. Requirement External persons who make financial decisions Historical perspective Emphasis on verifiability Emphasis on precision Primary focus is on the whole organization Must follow GAAP and prescribed formats Mandatory for external reports
1-23
Contents: The nature of accounting; The
function of accounting; Two fields of accounting: financial accounting and managerial accounting; New developments of accounting
Major points: The function of accounting Difficulties: Two fields of accounting
1-24
The nature of accounting
Accounting：An information system（信 （ 息系统） 息系统） Today, accounting is called "the language of business"
1-36
6.GAAP
1-22
accounting n. 会计，会计学 function n. 职能，作用 financial accounting 财务会计 managerial accounting 管理会计 internal adj. 内部的 external adj.外部的 investor n. 投资者 Creditor n. 债权人
2.Time focus
Historical perspective（历 史的观点） 财务会计信息大 多为过去时态
Future emphasis （强调将来） 管理会计信息跨越 过去、现在和未来 三个时态
1-33
3. Verifiability Vs Emphasis on Emphasis on relevance verifiability relevance for planning and control
财务会计具有可证性 可证性，方法和程序是固定 可证性 的, 提供以货币为计量单位的信息. 注重管理过程、结果对企业内部各方面人 员在心理和行为方面的影响 ，强调规划和 控制的相关性 相关性。 相关性
1-34
4.Precision Vs timeliness
Emphasis on precision 准确性
1-27
Internal reports
Budgets 预算
Managerial Accounting Performance 管理会计 Cost-benefit CostReport 业绩报告 Data 成本成本-效益数据
1-28
External reports
Financial accounting Notes to financial publi statements c 财务报表附注 Statement of change in equity 所有者权益 变动表
Emphasis on timeliness 及时性
1-35
5.Subject 主体
Primary focus on the whole organization
Focus on segments (段， 节）of an organization
财务会计主要以整个企业 整个企业为工作主体 整个企业 管理会计主要以企业内部各层次的责任单位 各层次的责任单位为主体 各层次的责任单位
1-16
2) 会计英语多用被动语态。 e.g.：“Assets can be classified into current assets and non-current assets . 资产可以划分为流动资产和非流动资产。”
1-17
3) 会计英语往往采用定语从句。 e.g.：“The accounts that support the general ledger are referred to as subsidiary ledgers, which provide details for several accounts in the general ledgers. 那些为总分类账提供详尽资料的 账户称为明细分类账”。
1-29
Income Statement Cash Flow Statement 资产负债表 利润表 利润表/损 现金流量表 益表
Balance Sheet
Learning Objective
LO2
Comparison of Financial and Managerial Accounting
1-30
1-8
Accounting Convergence
起源于13世纪的意 起源于 世纪的意 大利， 大利，清朝末期经 由日本传入中国. 由日本传入中国
1-9
International Accounting Convergence
近年来随着经济全球化,会计国际化是必然趋 势 我国财政部2006年发布的新会计准则，实现 了我国会计准则的国际趋同。
1-12
International Accounting Convergence
IASB （国际会计准则理事会） IASB的日常 工作由秘书处负责，秘书处设在伦敦 IASB成立于 成立于2001年4月1日，前身是 成立于 年 月 日 前身是国际会 计准则委员会（International Accounting （ Standards committee，简称 ，简称IASC）IASC ） 是由来自澳大利亚、加拿大、法国、德国、 日本、墨西哥、荷兰、英国和爱尔兰以及美 国的会计职业团体于1973年发起成立的 中国于1998年5月正式加入IASC和国际会计 师联合会。